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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Thermal Insulation Contractors' Association

Lodging or overnight subsistence allowance

### Period ### Allowance per night
   
1 January 2004 - 31 December 2004 £25.00
1 January 2005 - 5 March 2006 £26.00
6 March 2006 - 4 March 2007 £28.00
5 March 2007 - 31 December 2007 £29.00
1 January 2008 - 31 December 2008 £31.00
1 January 2009 - 31 December 2009 £33.00
1 January 2010 - 3 January 2011 £35.00
4 January 2011 - 6 January 2013 £36.50
6 January 2013 - 31 December 2013 £39.80

Travel allowance

The rates payable from 4 January 2011:

### Distance ### Total travel allowance ### Taxable element
     
0 to 5 miles Nil Nil
5.01 to 10 miles £3.51 £Nil (nil)
10.01 to 15 miles £6.74 £1.28
15.01 to 20 miles £9.84 £2.47
20.01 to 25 miles £14.23 £3.65
25.01 to 30 miles £21.03 £4.80
30.01 to 35 miles £25.72 £6.05